Mission Statement

  • Newsweek, Inc. V. Fuchs and the Florida Department of Revenue, 525 U. S. 442 (1998). First Amendment to the U. S. constitution prohibits sales and use tax on magazines where competing media is not taxed.
  • CITY OF ATLANTA, GEORGIA, V. HOTELS .COM, ET AL, 288 Ga. App 3561, 654 SE2d 166 ( 2007), ____GA_____, Case No. S08G0568, Ga Supreme Court. City is not required to exhaust administrative remedy prior to assessment of hotel-motel tax.
  • APOLLO TRAVEL SERVICES V. GWINNETTE COUNTY BOARD OF ASSESSORS, 230 GA APP. 790, 498 se2D 297 (1998) . Freeport Exemption from property tax held applicable to property held for lease or rental.
  • GENERAL ELECTRIC CAPITAL SERVICES AND MARTIN MARIETTA CORPORATION V. MORGAN GILREATH, PROPERTY APPRAISER AND VOLUSIA COUNTY BOARD OF ASSESSORS, FLORIDA 751 SO. 2D 805 ( Fla 5th DCA, 2000). Florida property tax excludes intangible development costs of flight simulators and computer software.
  • GENERAL ELECTRIC CAPITAL COMPUTER SERVICES V. GWINNETT COUNTY GEORGIA BOARD OF TAX ASSESSORS, 240 Ga. App. 629 ( 1999)., Freeport exemption from Georgia ad valorem tax does not apply to inventory held for short term rental or lease in interstate commerce.
  • UNITOG COMPANY, INC., AND UNITOG RENTAL SERVICES, INC. V. FULTON COUNTY GEORGIA BOARD OF ASSESSORS, COURT OF APPEALS . Statute of limitations on assessments for property tax is the seven year lien statute.
  • DAVIS MEMORIAL HOSPITAL V. WEST VIRGINIA DEPARTMENT OFF TAXATION AND REVENUE, _______________, Circuit Court of Morgan County, cert denied. West Virginia sales tax exemption for prescription drugs applies to purchases by hospitals.
  • BIRMINGHAM STEEL CORPORATION V. JERRY JACKSON, COMMISSIONER OF REVENUE, STATE OF GEORGIA, Superior Court of Chateam County. Whether sales tax exemption for purchases of machinery applies to certain purchases by a steel manufacturer.
  • SARA LEE CORPORATION V. STATE OF TENNESSEE, DEPARTMENT OF REVENUE, _________________Tenn. ____________, Circuit Court of Shelby County. Whether IRC Section 338 (h) (10) applies to exempt proceeds from the sale of non-unitary subsidiary corporation from state income franchise tax as non-business income.
AMERICAN BAR ASSOCIATION, Tax Section, Business Law Section, State and Local Tax Committee
GEORGIA BAR ASSOCIATION (Former Chairman), Tax Section, Multijurisdictional Practice Task Force
ATLANTA BAR ASSOCIATION (Former Chairman), Tax Section